Variable-Costing Income Statement During the most recent year, Osterman Company had the following data: Units in beginning inventory Units produced 10,000 Units sold ($47 per unit) 9,300 Variable costs per unit: Direct materials $9 $6 $4 Direct labor Variable overhead Fixed costs: Fixed overhead per unit produced Fixed selling and administrative $5 $ 138,000 Required: 1. Calculate the cost of goods sold under variable costing. 2. Prepare an income statement using variable costing. Enter amounts as positive numbers. Osterman Company Income Statement under Variable Costing For the Most Recent Year Sales Less: Variable cost of goods sold Contribution margin Less fixed expenses: I Fixed overhead Fixed selling and administrative expenses Operating income